https://www.taxtmi.com/caselaws?id=156985 Soap manufactured by a unit recognised by the Khadi and Village Industries Commission was treated as eligible for exemption under S.R.O. No. 287/64, because the notification used the expression "manufactured and/or sold" by recognised institutions or persons. That wording was read to cover three categories: goods manufactured by a recognised body, goods sold by it, and goods both manufactured and sold by it; it could not be narrowed by substituting "and" for "and/or". A later objection based on the period of recognition was not considered, as it was a factual plea raised for the first time after the matter had passed through the lower authorities. en-us Mon, 29 Jun 1992 00:00:00 +0530 Thu, 26 Sep 2013 18:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156985 Soap manufactured by a unit recognised by the Khadi and Village Industries Commission was treated as eligible for exemption under S.R.O. No. 287/64, because the notification used the expression "manufactured and/or sold" by recognised institutions or persons. That wording was read to cover three categories: goods manufactured by a recognised body, goods sold by it, and goods both manufactured and sold by it; it could not be narrowed by substituting "and" for "and/or". A later objection based on the period of recognition was not considered, as it was a factual plea raised for the first time after the matter had passed through the lower authorities. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156985